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Lanier Corporation's comparative balance sheet for current assets and liabilities was as follows:
Dec. 31, 2008
Dec. 31, 2007
Accounts receivable
$32,500
$25,000
Inventory
69,000
48,000
Accounts payable
51,500
32,000
Dividends payable
15,000
16,400
Adjust net income of $290,000 for changes in operating assets and liabilities to arrive at cash flows from operating activities.
Financial Statement Analysis and Preparation
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